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The Influence of Earnings Per Share (EPS), Price Earnings Ratio (PER), Price to Book Value (PBV), And Debt Equity Ratio (DER) On The Stock Return

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer · Vol. UME No. MOR (2024) · pp. 114–130

DOI
10.26487/akrual.v17i01.32073
ISSN
2829-0615, 1979-1712
Published
2024-01-31
Publisher
Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

The business community continues to be interested in investing in the capital market in light of the increasing number of investors on the IDX. Investors will be interested in the required future rate of return (return) in relation to the company's risk. This research aims to examine and analyze the effect of Earnings Per Share (EPS), Price Earninsg Ratio (PER), Price to Book Value (PBV), Debt Equity Ratio (DER) on the Stock Return. Data collection was obtained from the annual financial statements of manufacturing companies listed on the IDX for the period 2019 - 2021 totaling 20 companies, using purposive sampling method. The data analysis method uses a special application of multiple linear regression analysis with a quantitative approach. The results showed the effect of: Earnings Per Share (EPS), Price Earnings Ratio (PER) and Debt Equity Ratio (DER) have a positive and significant effect on stock returns of manufacturing companies listed on the IDX for the period 2019 - 2021. Price To Book Value (PBV) has a positive and insignificant effect on the stock returns of manufacturing companies listed on the IDX for the 2019-2021 period.

Keywords

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31 authors · 68 co-authorship links

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Co-authorOrganisationJoint articles
Rahmawati HSAffiliation unknown2
Mursalim NohongAffiliation unknown2
Insany Fitri NurqamarAffiliation unknown2
WahdaAffiliation unknown2
SabirAffiliation unknown2
AlimuddinAffiliation unknown2
Abdullah SanusiAffiliation unknown2
Anggi SusilawatiAffiliation unknown1
M Achyar IbrahimAffiliation unknown1
Felyatry Mangera PutriAffiliation unknown1
Darwis SaidAffiliation unknown1
Muhammad Salsabil KautsarAffiliation unknown1
Agus BandangAffiliation unknown1
Sri Murti NingsihAffiliation unknown1
Alimuddin AlimuddinAffiliation unknown1
Andi Tenri Gading Nurul AzizahAffiliation unknown1
Yohanis RuraAffiliation unknown1
Bonita SeptiantiAffiliation unknown1
Rina Putri WardaniAffiliation unknown1
ArifuddinAffiliation unknown1
Carmilia RachmadaniAffiliation unknown1
Hermita ArifAffiliation unknown1
Asri UsmanAffiliation unknown1
Aqzha Maulana IlyasAffiliation unknown1
Haerial HaerialAffiliation unknown1
Ahmad Farid BandangAffiliation unknown1
. SyamsuddinAffiliation unknown1
MediatyAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/akrual/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">The Influence of Earnings Per Share (EPS), Price Earnings Ratio (PER), Price to Book Value (PBV), And Debt Equity Ratio (DER) On The Stock Return</dc:title>
	<dc:creator xml:lang="en">Ferial Ferniawan, Muh </dc:creator>
	<dc:creator xml:lang="en">Kusumawati, Andi</dc:creator>
	<dc:creator xml:lang="en">Madein, Afdal</dc:creator>
	<dc:subject xml:lang="en">Earnings Per Share</dc:subject>
	<dc:subject xml:lang="en">Price Earnings Ratio</dc:subject>
	<dc:subject xml:lang="en">Price to Book Value</dc:subject>
	<dc:subject xml:lang="en">Firm Size</dc:subject>
	<dc:subject xml:lang="en">Debt Equity Ratio</dc:subject>
	<dc:description xml:lang="en"> The business community continues to be interested in investing in the capital market in light of the increasing number of investors on the IDX. Investors will be interested in the required future rate of return (return) in relation to the company's risk. This research aims to examine and analyze the effect of Earnings Per Share (EPS), Price Earninsg Ratio (PER), Price to Book Value (PBV), Debt Equity Ratio (DER) on the Stock Return. Data collection was obtained from the annual financial statements of manufacturing companies listed on the IDX for the period 2019 - 2021 totaling 20 companies, using purposive sampling method. The data analysis method uses a special application of multiple linear regression analysis with a quantitative approach. The results showed the effect of: Earnings Per Share (EPS), Price Earnings Ratio (PER) and Debt Equity Ratio (DER) have a positive and significant effect on stock returns of manufacturing companies listed on the IDX for the period 2019 - 2021. Price To Book Value (PBV) has a positive and insignificant effect on the stock returns of manufacturing companies listed on the IDX for the 2019-2021 period.</dc:description>
	<dc:publisher xml:lang="en">Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin</dc:publisher>
	<dc:date>2024-01-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/akrual/article/view/32073</dc:identifier>
	<dc:identifier>10.26487/akrual.v17i01.32073</dc:identifier>
	<dc:source xml:lang="en">Akrual: Jurnal Bisnis dan Akuntansi Kontemporer; VOLUME 17 NOMOR 1, JANUARI 2024; 114-130</dc:source>
	<dc:source>2829-0615</dc:source>
	<dc:source>1979-1712</dc:source>
	<dc:source>10.26487/akrual.v17i01</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/akrual/article/view/32073/11233</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>